[Federal Register Volume 89, Number 34 (Tuesday, February 20, 2024)]
[Proposed Rules]
[Page 12795]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-03423]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132569-17]
RIN 1545-BO40


Definition of Energy Property and Rules Applicable to the Energy 
Credit; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations that would amend the regulations relating to the energy 
credit for the taxable year in which eligible energy property is placed 
in service.

DATES: The public hearing on these proposed regulations has been 
scheduled for Tuesday, February 20, 2024, at 10 a.m. ET and Wednesday, 
February 21, 2024, at 10 a.m. ET.

ADDRESSES: Tuesday, February 20, 2024, the public hearing is being held 
in the Auditorium, at the Internal Revenue Service Building, 1111 
Constitution Avenue NW, Washington, DC. Due to security procedures, 
visitors must enter at the Constitution Avenue entrance. In addition, 
all visitors must present a valid photo identification to enter the 
building. Because of access restrictions, visitors will not be admitted 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. Participants may alternatively attend the public 
hearing by telephone.
    On Wednesday, February 21, 2024, the public hearing will be held by 
telephone only.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
the Office of Associate Chief Counsel (Passthroughs and Special 
Industries), (202) 317-6835 (not a toll-free number); concerning 
submissions of comments, the hearing and/or to be placed on the 
building access list to attend the public hearing, call Vivian Hayes 
(202-317-6901) (not a toll-free number) or by email to 
<a href="/cdn-cgi/l/email-protection#2a5a5f48464349424f4b5843444d596a435859044d455c"><span class="__cf_email__" data-cfemail="e29297808e8b818a8783908b8c8591a28b9091cc858d94">[email protected]</span></a> (preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-132569-17) that was published in the 
Federal Register on Wednesday, November 22, 2023 (88 FR 82188). To 
accommodate all persons who wished to present oral comments at the 
public hearing, the hearing Tuesday, February 20, 2024, has been 
extended to Wednesday, February 21, 2024. The additional day, February 
21, 2024, is reserved for oral comments by telephone only.
    Persons who wished to present oral comments at the public hearing 
were required to submit written and electronic comments and an outline 
of the topics to be discussed as well as the time to be devoted to each 
topic by January 22, 2024. This due date for requests to testify has 
not been extended. Persons who made timely requests to testify will 
receive the telephone number and access codes for the public hearing.
    An agenda showing the scheduling of the speakers will be available 
free of charge at the hearing, and via the Federal eRulemaking Portal 
(www.Regulations.gov) under the title of Supporting & Related Material.
    Individuals who want to attend the public hearing in person without 
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#58282d3a34313b303d392a31363f2b18312a2b763f372e"><span class="__cf_email__" data-cfemail="48383d2a24212b202d293a21262f3b08213a3b662f273e">[email protected]</span></a> to have 
your name added to the building access list. The subject line of the 
email must contain the regulation number REG-132569-17 and the language 
ATTEND In Person. For example, the subject line may say: Request to 
ATTEND Hearing In Person for REG-132569-17. Requests to attend the 
public hearing must be received by 5:00 p.m. ET by February 15, 2024.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#91e1e4f3fdf8f2f9f4f0e3f8fff6e2d1f8e3e2bff6fee7"><span class="__cf_email__" data-cfemail="35454057595c565d5054475c5b5246755c47461b525a43">[email protected]</span></a> to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
132569-17, and the language ATTEND Hearing Telephonically. For example, 
the subject line may say: Request to ATTEND Hearing Telephonically for 
REG-132569-17. Requests to attend the public hearing must be received 
by 5 p.m. ET by February 15, 2024.
    Hearings will be made accessible to people with disabilities. To 
request special assistance during a hearing please contact the 
Publications and Regulations Section of the Office of Associate Chief 
Counsel (Procedure and Administration) by sending an email to 
<a href="/cdn-cgi/l/email-protection#b4c4c1d6d8ddd7dcd1d5c6dddad3c7f4ddc6c79ad3dbc2"><span class="__cf_email__" data-cfemail="84f4f1e6e8ede7ece1e5f6edeae3f7c4edf6f7aae3ebf2">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901 
(not a toll-free number) by 5 p.m. ET on February 14, 2024.
    Any questions regarding speaking at or attending a public hearing 
may also be emailed to <a href="/cdn-cgi/l/email-protection#512124333d383239343023383f3622113823227f363e27"><span class="__cf_email__" data-cfemail="166663747a7f757e7377647f787165567f646538717960">[email protected]</span></a>.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-03423 Filed 2-14-24; 4:15 pm]
BILLING CODE 4830-01-P


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